Employees engaged in the breeding, raising, and training of horses
on farms for racing purposes are considered agricultural employees.
Included are such employees as grooms, attendants, exercise boys, and
watchmen employed at the breeding or training farm. On the other hand,
employees engaged in the racing, training, and care of horses and other
activities performed off the farm in connection with commercial racing
are not employed in agriculture. For this purpose, a training track at a
racetrack is not a farm. Where a farmer is engaged in both the raising
and commercial racing of race horses, the activities performed off the
farm by his employees as an incident to racing, such as the training and
care of the horses, are not practices performed by the farmer in his
capacity as a farmer or breeder as an incident to his raising
operations. Employees engaged in the feeding, care, and training of
horses which have been used in commercial racing and returned to a
breeding or training farm for such care pending entry in subsequent
races are employed in agriculture.
